Legal Opinion
Railway Express Agency v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided July 19, 1948No. 186, Docket 20793Published
1Opinion of the Court
169 F.2d 193 (1948)
RAILWAY EXPRESS AGENCY, Inc.
v.
COMMISSIONER OF INTERNAL REVENUE.
COMMISSIONER OF INTERNAL REVENUE
v.
RAILWAY EXPRESS AGENCY, Inc.
No. 186, Docket 20793.
Circuit Court of Appeals. Second Circuit.
July 19, 1948.
Floyd F. Toomey, of Washington, D. C. (Ellsworth C. Alvord and John P. Lipscomb, Jr., both of Washington, D. C., on the brief), for petitioner, Railway Express Agency, Inc.
Abbott M. Sellers, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent, Commissioner of Internal…
2Cases cited11 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Commissioner of Internal Rev. v. National Carbide Corp.Court of Appeals for the Second Circuit · 1948
- Metal Specialty Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
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